2023-12-08T15:51:44-06:00 2023-06-30 371231621 FICK EGGEMEYER & WILLIAMSON CPA'S 205 S MAIN COLUMBIA IL 62236 990 2022-07-01 431853158 LUTHERAN ELEMENTARY SCHOOL ASSOCIATION LUTH 3142000790 11123 SOUTH TOWNE SQUARE F ST LOUIS MO 63123 DENNIS KEMPER CHAIRMAN 3142000790 2023-12-08 1 DENNIS KEMPER 999009999 1 JAMES LUNK CPA P01817927 6182814999 2023-11-29 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENNIS KEMPER 11123 SOUTH TOWNE SQUARE ST LOUIS MO 63123 1923375 0 X www.lesastl.org X 1999 MO A Christ-centered resource for those who learn and teach in Lutheran schools in the St. Louis area. 15 15 5 201 0 0 930950 794008 0 0 326855 274428 205534 774888 1463339 1843324 621649 622654 0 0 358276 388548 0 0 90731 242821 256067 1222746 1267269 240593 576055 9756082 10166884 8773 7911 9747309 10158973 X LESA provides financial resources for children in need to obtain Lutheran Christian education in the metropolitan St. Louis area. We promote and advocate for efforts to improve the sustainability and quality of Lutheran Christian schools. 0 0 622654 622654 Need based tuition assistance, representing a meaningful portion of the family tuition responsibility, is awarded to make Lutheran Elementary School education in the St. Louis metro community accessible to children from all faith, ethnic, and economic backgrounds. Roughly 800 students were served with this funding. 18635 Produced and provided professional development programs for educators in member schools, delivering roughly 3,500 hours of professional development programing to over 500 educators;expanded the STEM program to serve students in early childhood through eighth grade by providing hands-on instructional materials from the LEGO Education suite, including STEAM Park, Coding Express, WeDo, EV3 MindStorms, and SPIKE Prime, and teacher training needed to maximize student learning and outcomes from LESA's STEM program; provided financial support to maintain student counseling programs in member schools. 5508 Provided STEM instructional materials to schools to introduce students at every grade level to robotics, coding, and other STEM skills. LESA's LEGO Lending Library includes roughly 100 kits, including Coding Express and STEAM Park, WeDo, SPIKE Prime, and MINDSTORMS/EV3, appropriate for students from Early Childhood through grade eight. LESA's program allows member schools' teachers to access kits on a rotating basis, helping them to provide hands-on, high quality coding, engineering, and robotics instruction to students aged 2-14 years. 435178 Provided services to schools to assist in providing sustainable and high-quality instruction for the children we serve. Services provided included joint marketing of member schools through various media platforms, professional development to staff in the areas of marketing and student recruitment and retention, educator access to Colonial Williamsburg Summer Teacher Institute, support to maintain National Lutheran School Accreditation, establishing a new teacher mentor program, providing development grants to schools to address specific educator needs, and establishing a natural gas aggregation program to provide fuel savings for member schools. 435178 1081975 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MO X X X LIBBY GUTBERLET 3142000790 11123 SOUTH TOWNE SQUARE F ST LOUIS MO 63123 X DENNIS KEMPER CHAIR 1.00 X X 0 0 0 ALAN ERDMAN VICE-CHAIR 1.00 X X 0 0 0 JACQUELYN BRANNEKY TREASURER 1.00 X X 0 0 0 MARILYN BRICKLER SECRETARY 1.00 X X 0 0 0 DAVID GRUENWALD DIRECTOR 1.00 X 0 0 0 PAUL NIEWALD DIRECTOR 1.00 X 0 0 0 JEFF SCHMITT DIRECTOR 1.00 X 0 0 0 KIP STARNES DIRECTOR 1.00 X 0 0 0 ALAN VOGT DIRECTOR 1.00 X 0 0 0 MICHAEL BECKER DIRECTOR 1.00 X 0 0 0 JOHN CRUMRINE DIRECTOR 1.00 X 0 0 0 JIM ECKRICH DIRECTOR 1.00 X 0 0 0 LEAH HARRIS DIRECTOR 1.00 X 0 0 0 ANANDA BARON ADVISORY DIRECTOR 1.00 X 0 0 0 DR MEL SANDFORT ADVISORY DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 34704 390033 369271 794008 274428 274428 0 390033 80051 -80051 -80051 REALIZED GAIN (LOSS) O 900099 854939 854939 854939 1843324 1129367 0 -80051 622654 622654 298864 242080 8966 47818 72766 58940 2183 11643 16918 13703 508 2707 1029 833 31 165 28388 22994 852 4542 3084 2498 93 493 5780 4682 173 925 6039 4892 181 966 INVESTMENT FEES 77550 77550 JOINT MARKETING EXPENSE 27712 22447 831 4434 STAFF DEVELOPMENT 24457 19810 734 3913 PROFESSIONAL FEES - OTH 21898 17737 657 3504 60130 48705 1804 9621 1267269 1081975 94563 90731 1052073 1021663 23000 55000 6029 32131 18143 10375 13988 8597502 8993469 73132 76735 9756082 10166884 869 8773 7042 8773 7911 X 1026717 1175862 8720592 8983111 9747309 10158973 9756082 10166884 576055 -164391 0 X X 0 1 X 1 0 X 1034529 383446 857323 441063 403975 3120336 1034529 383446 857323 441063 403975 3120336 0 0 0 3120336 241467 214397 199088 326855 274428 1256235 241467 214397 199088 326855 274428 1256235 338740 335528 469171 545598 390033 2079070 1614736 933371 1525582 1313516 1068436 6455641 0.48340 0.49170 0.19460 0.19020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8597502 39317 913860 477378 79832 8993469 10343691 163291 -1331543 486806 91131 8597502 7933791 1001943 2434722 942292 84473 10343691 8128223 114931 194431 428300 75494 7933791 7772840 219421 853175 338276 72200 8128223 1 0 32131 18143 13988 13988 PAYROLL TAXES PAYABLE 7042 7042 X 1681434 -84340 -84340 1765774 77550 77550 1843324 1269770 80051 80051 1189719 77550 77550 1267269 Part V, Line 4: TO PROVIDE FUTURE FUNDING FOR THE ORGANIZATION AND SCHOLARSHIPS FOR CHILDREN AT LUTHERAN SCHOOLS. Part X, Line 2: The Association is exempt from income taxes pursuant to section 501(c)(3) of the Internal Revenue Service Code. Therefore, no provision is made for taxes on income. The Association adopted the provisions of Accounting for Uncertainty in Income Taxes on July 1, 2010. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of June 30, 2023, no amounts have been recognized for uncertain tax positions. The Association's tax returns filed prior to fiscal 2020 are now closed. Part XI, Line 2d - Other Adjustments: ADD'L FUNDRAISING REVENUE NETTED WITH EXPENSES ON PG 1 80,051. UNREALIZED GAIN (LOSS) ON INVESTMENTS -164,391. Part XI, Line 4b - Other Adjustments: INVESTMENT FEES 77,550. Part XII, Line 2d - Other Adjustments: FUNDRAISING EXPENSES NETTED WITH REVENUE ON PG 1 80,051. Part XII, Line 4b - Other Adjustments: INVESTMENT FEES 77,550. AUCTION 277586 277586 29234 FALL EVENT 112357 112357 33251 2 90 90 17566 390033 390033 80051 80051 -80051 1 LESA'S BUILDING BLOCK SCHOLARSHIP FUND 62 565154 MISSOURI DISTRICT SCHOLARSHIP FUND 33 40000 CHRISTIAN FRIENDS OF NEW AMERICANS 10 17500 Part I, Line 2: Building Blocks Scholarship Fund offers need-based financial assistance to children from economically disadvantaged families who wish to attend Lutheran elementary schools in the metropolitan St. Louis area. Eligible families fill out the Family Scholarship Application online. LESA's Board reviews the submitted applications and notifies the school administrator and the families of the award determination. Form 990, Part VI, Section B, line 11b The annual independent audit and the Form 990 are both distributed to each member of the Board of Directors at a regular meeting of the Board. Members then review the material and ask questions before the 990 is filed. Form 990, Part VI, Section B, line 12c Board members are asked to complete and sign a disclosure statement annually. The signed statement includes the Board of Directors' Conflict of Interest Policy. Members are then expected to follow the Implementation/Procedure included in the policy and recuse themselves should a conflict arise. The Board of Directors Chairman and the association's Executive Director also monitor proceedings and will prompt any member that might forget to recuse themselves as needed. Any instance of recusal would be noted in the minutes of the meeting. Form 990, Part VI, Section B, line 15a The process for determining the compensation of key employees, including the Executive Director, has been delegated by the Board of Directors to the Executive Committee of the Board. The committee reviews and discusses the compensation material. The committee is expected to reach decisions, to document their decisions in writing and to communicate their actions to the full Board of Directors. Form 990, Part VI, Section C, line 19 The agency keeps both a hard copy and digital copies of each required document. Copies can be viewed on the Organization's website or are provided free of charge for individual requests. FORM 990, PART XII, LINE 2C THE SELECTION AND OVERSIGHT PROCESS DID NOT CHANGE DURING THE CURRENT FISCAL YEAR ENDED.